OHIO BOARD OF TAX APPEALS
3:00 P.M. FRIDAY
August 27, 2004
MERIT DOCKET
2002-J-2244 Chesapeake Mill, Ltd. v. Franklin County Board of Revision, Franklin County Auditor, and the Columbus School District Board of Education. Real Property Tax. Value found. Board members concur.
2003-T-1087 Mark C. Bell v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Value found. Board members concur.
2003-B-1201 William and Mabel Rottman v. Wayne County Board of Revision and the Wayne County Auditor. Real Property Tax. Value found. Board members concur.
2003-B-1389 Jerry A. Jewett v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board members concur.
2004-T-368 Frank and Charisse Traska v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Dismissed--lack of jurisdiction. Board members concur.
2004-T-379 JAPADA Limited Partnership, now Netcher Family Rentals LLC v. Ottawa County Board of Revision and the Ottawa County Auditor. Real Property Tax. BOR affirmed. Board members concur.
2004-A-424 William R. Enfield v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. BOR affirmed. Board members concur.
DISMISSALS AND STIPULATIONS
1998-T-1464 Xerox Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board members concur.
2002-V-1995 RB-3 Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board members concur.
2002-V-1996 RB-3 Associates v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Stipulated. Board members concur.
2003-A-141, 2003-A-142, 2003-A-149 Bedford Board of Education and Slate Run Apartments of Bedford Ltd. v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-457, 2003-G-476 Berea City School District Board of Education and Hunter's Manor, LLC v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Dismissed. Board members concur.
2003-T-720 Cardington Meadows Partnership v. Morrow County Board of Revision and the Morrow County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-V-770, 2003-V-771, 2003-V-772, 2003-V-773 Euclid City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and 185 Lakeshore, LLC. Real Property Tax. Dismissed. Board members concur.
2003-A-900 South Euclid-Lyndhurst City School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Greystone Group Mansfield. Real Property Tax. Stipulated. Board members concur.
2003-M-1092, 2003-M-1093 Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Eugene Izant. Real Property Tax. Stipulated. Board members concur.
2003-G-1272 Howland Local School District Board of Education v. Trumbull County Board of Revision, Trumbull County Auditor, and Cafaro Ross Partnership, et al. Real Property Tax. Stipulated. Board members concur.
2003-M-1306 Biddulph Ridge Extension LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brooklyn Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-1324 Regency Centers, LP v. Delaware County Board of Revision, the Delaware County Auditor, and Board of Education of the Westerville City School District. Real Property Tax. Dismissed. Board members concur.
2003-V-1414 The Knox County Savings Bank v. Knox County Board of Revision, Knox County Auditor, and the Mount Vernon City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1460 George Remington v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-1466 Lincoln Health Care, Inc. v. Lake County Board of Revision, Lake County Auditor, and Mentor Exempted Village School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-B-1481 Mount Morris Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-1548 AHT-SPE 1 Limited Partnership v. Hamilton County Board of Revision, the Hamilton County Auditor, and the Princeton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-1560, 2003-T-1627 Al Belles Properties, LLC v. Licking County Board of Revision and the Licking County Auditor. Real Property Tax. Stipulated. Board members concur.
2003-G-1752 Schottenstein Professional Management Company v. Delaware County Board of Revision, Delaware County Auditor, and Olentangy Local School District Board of Education. Real Property Tax. Dismissed. Board members concur.
2003-P-1761 Mayfield Village Apartments Co. v. Geauga County Board of Revision, Geauga County Auditor and the Cardinal Local School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-1801 Windsor Park 1988 A Ltd Partnership v. Summit County Board of Revision, Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-1803 Newton Woods, an Ohio Limited Partnership v. Summit County Board of Revision, Summit County Auditor, and the Akron City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-P-1816 Meijer Stores Limited Partnership v. Butler County Board of Revision, et al. Real Property Tax. Stipulated. Board members concur.
2003-V-1842 Marriott Residence Inn Limited Partnership v. Hamilton County Board of Revision, Hamilton County Auditor, and the Princeton City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-V-2042 WEC 98H-6 LLC v. Summit County Board of Revision, the Summit County Auditor, and the Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-A-2091 Brookledge II v. Summit County Board of Revision, Summit County Auditor, and the Cuyahoga Falls Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-2092 Columbia Woods Apartments LLC v. Summit County Board of Revision, the Summit County Auditor, and Norton City Schools Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-T-2102 Miller Road Investments, Ltd. v. Summit County Board of Revision, the Summit County Auditor, and Copley-Fairlawn City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2003-M-2141 Timothy W. Mason v. Montgomery County Board of Revision and the Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-G-1 Brook Court Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-G-27 R & R Co. et al. and The Goodyear Tire & Rubber Company, et al. v. Montgomery County Board of Revision and Montgomery County Auditor. Real Property Tax. Stipulated. Board members concur.
2004-A-87 AERC Williamsburg, Inc. v. Summit County Board of Revision, Summit County Auditor, and the Nordonia Hills City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-296 Wimbledon Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
2004-G-332 Wimbledon Land Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Mayfield City School District Board of Education. Real Property Tax. Stipulated. Board members concur.
MISCELLANEOUS
2003-A-1367 David Graham v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax Personal Liability. Remand. Board members concur.
2004-T-282 Parisi Transportation Company v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Remand.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
2004-G-39 Dayton Local School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor, and Biltmore, Ltd. Real Property Tax. Denying motion to compel discovery.
2004-M-321 Abbot Foods, Inc. v. Franklin County Board of Revision, the Franklin County Auditor, and the Board of Education of the Columbus City School District. Real Property Tax. Compelling discovery.
2004-B-516 Robert E. Glause and Claudia Doyle v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Requiring appellants to show cause.
2004-V-714 Joseph and Diane Tucker v. Erie County Board of Revision and the Erie County Auditor. Real Property Tax. Requiring appellants to show cause and requiring BOR to submit a statutory transcript.